BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

4 results for “transfer pricing”+ Penny Stockclear

Sorted by relevance

Mumbai279Delhi77Ahmedabad37Jaipur29Indore29Kolkata25Hyderabad22Guwahati17Chandigarh16Rajkot15Surat10Pune9Cuttack8Nagpur7Lucknow6Varanasi5Patna5Amritsar4Chennai4Bangalore3Visakhapatnam2Jodhpur2Raipur2Ranchi1Agra1

Key Topics

Section 153C8Section 153D4Section 143(3)3Section 10(38)3Addition to Income3Section 1542Section 234A2Section 50C2Rectification u/s 154

MANJU BAI,CHENNAI vs. ITO NON CORPORATE WARD 5(3), CHENNAI

The appeal stands partly allowed in terms of our above order

ITA 973/CHNY/2018[2014-15]Status: DisposedITAT Chennai11 Jan 2023AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate)-Ld. ARFor Respondent: Shri D. Hema Bhupal(JCIT) –Ld. DR
Section 10(38)Section 143(3)Section 50C

transferred in assessee’s name only on 17.04.2013 and the same were sold within a short span on 08.05.2013. The assessee could not furnish any other details. The Ld. AO also perused findings of Kolkata investigation Wing wherein the shares of M/s Turbo Tech Engineering Ltd. was identified as one of the BSE listed penny stock which was used

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NEELARAJ VINOTH, PERAMBALUR

2

In the result, the appeal of the assessee is dismissed

ITA 1982/CHNY/2024[2017-18]Status: DisposedITAT Chennai18 Feb 2025AY 2017-18
For Appellant: Shri. G. Baskar, Advocate &For Respondent: Shri. R. Clement Ramesh Kumar, CIT
Section 143(3)Section 153CSection 153DSection 154Section 234A

penni stock was not found. The Department was only able\nto lay its hands on the letter of SEBI which was missing in the case of\nSmt. Meenu Singla. The Assessing Officer, thereafter, he himself has not\ncross verified anything. He only followed some information available on\nthe portal of the Revenue without cross verifying any circumstance. The\nLd.CIT

NEELARAJ VINOTH,PERAMBALUR vs. ACIT, CC-2, , TRICHY

In the result, the appeal of the revenue is dismissed and the CO filed by the assessee is dismissed

ITA 2119/CHNY/2024[2017-18]Status: DisposedITAT Chennai18 Feb 2025AY 2017-18

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 1982/Chny/2024 & C.O.No. 60/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Assistant Commissioner Of Neelaraj Vinoth, Income Tax, V. 274-C, Thuraiyur Road, Central Circle -2, Perambalur – 621 212, Trichy. Tamilnadu. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (Respondent/Cross Objector) आयकर अपील सं./Ita No.: 2119/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Neelaraj Vinoth, Assistant Commissioner Of 274-C, Thuraiyur Road, V. Income Tax, Perambalur – 621 212, Central Circle -2, Tamilnadu. Trichy. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. G. Baskar, Advocate &For Respondent: Shri. R. Clement Ramesh Kumar, CIT
Section 143(3)Section 153CSection 153DSection 154Section 234A

penni stock was not found. The Department was only able to lay its hands on the letter of SEBI which was missing in the case of Smt. Meenu Singla. The Assessing Officer, thereafter, he himself has not cross verified anything. He only followed some information available on the portal of the Revenue without cross verifying any circumstance. The Ld.CIT

DEPUTY COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. MS DAR PARADISE PVT. LTD., COIMBATORE

In the result, appeal filed by the revenue is dismissed

ITA 1106/CHNY/2023[2017-18]Status: DisposedITAT Chennai21 Mar 2024AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1106/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of M/S. Dar Paradise Pvt. Ltd., Income Tax, V. 599, Raja Street, Corporate Circle -1, Coimbatore – 641 001. Coimbatore. [Pan: Aafcd-3066-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Clement Ramesh Kumar, Cit ""यथ" क" ओर से/Respondent By : Shri. N. Arjun Raj, Ca सुनवाई क" तारीख/Date Of Hearing : 05.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.03.2024

For Appellant: Shri. R. Clement Ramesh Kumar, CITFor Respondent: Shri. N. Arjun Raj, CA
Section 115JSection 131Section 133(6)Section 142(1)

price. All the trade advance have been transferred to Sales Account and formed part of the profit and loss account and offered for taxation. The moment they were shown as sales and offered as income, onus part is completely discharged. The appellant has further submitted that the total gold advances received before demonetization and which were converted into gold sales